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2020 Annual Cash Basis Report on State Funds
… Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental … Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results by Fund … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsBolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17IX.2.B Terminology – IX. Federal Grants
… at https://sam.gov/ Automated Standard Application for Payments (ASAP) is an electronic payment and information … needs. Federal awarding agencies establish individual grant award authorizations into ASAP accounts to control the … authorization entered in the ASAP system. Award - See Grant Award Award Periods relate to the length of time that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Comptroller DiNapoli Releases Audits
… Education Department (SED) to provide full-day special class services to children with disabilities between the ages … Vehicles: Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety … preschool special education programs: Preschool Special Class (over 2.5 hours per day) and Preschool Integrated …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Aurora-Colden Fire District No. 6 – Financial Activity (Erie County) Officials generally provide adequate oversight … collected or deposited in a timely manner. Library staff did not issue adequate receipts for all collections and … cash collections. Walden Fire District #2 – Purchasing (Erie County) District officials did not obtain quotes in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… not allowed to earn more than $30,000 annually in other public employment while continuing to receive his pension. … However, he continued to earn his Ulster County BOCES public salary in excess of $70,000 on top of his monthly … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleOpinion 91-33
… of county treasurer to deposit bail in interest-bearing account); (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court … to its most natural and obvious sense (McKinney's Cons Laws of NY, Book 1, Statutes, §92), the two per cent fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Comptroller DiNapoli Releases School Audits
… his office completed audits of the Argyle Central School District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus Central School District . … his office completed audits of the Argyle Central School District Forestville Central School District Northern …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsDutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Comptroller DiNapoli Releases School Audits
… and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's critical … budget are reasonable. Eden Central School District – Payroll (Erie County) The director reviews the payroll check register, which includes each payroll check …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 999
… Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve … and a “55/25 No Penalty” Retirement Incentive. The open period of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created two new Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationState Comptroller DiNapoli Releases Audits
… services, including the Department of Motor Vehicles (DMV), to provide interpretation services and to translate … Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its … accounting for over 75% of the total customer-facing DMV offices. In addition, auditors determined that DMV’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… items are available on a monthly rental basis, subject to caps; when the cap is reached, the item is generally considered purchased and no additional rental payments are made. However, certain … Authority – Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) The Long …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsOversight of Selected Aspects of Traffic Controls
… additional signage markings and improvements. The Traffic Management Center (TMC), also part of the Division, operates … 24/7 and is responsible for citywide traffic management, incident response, traffic signal operation and maintenance, … the New York State Department of Transportation, in the Joint Transportation Management Center. Midtown in Motion, a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Comptroller DiNapoli Releases Audits
… The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative housing to middle-income families. In exchange for low-interest … in the state, creating the risk that licenses could be granted to applicants whose financial stability has not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… In addition, an authority procurement card was used to buy personal items and other questionable items. New York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… of Health and Department of Homeland Security and Emergency Services – Oversight of Water Supply Emergency … once every five years. Plans must include an Emergency Response Plan, a Vulnerability Analysis Assessment, and a … limited participation by Local Health Department staff in calls and site visits where the Department of Homeland …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month … include duties performed outside normal business hours as long as they are work-related. See examples of Work-Related … vacation, your ROA should be three months and two weeks long. Failure to complete an ROA will result in the …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activities